上市公司环境信息披露法律研究——以环保部门的监管为视角

随着环境信息公开制度的建立和公众知情意识的觉醒,人们对环境信息公开的呼声越来越高。不仅政府基于其环境监督管理的职能需要公开环境信息,企业基于对环境产生影响也需要依法公开环境信息。而上市公司作为具有特殊地位的企业,其在环境信息披露中的重要性不可小觑。近年来屡屡发生的上市公司环境污染事件也一再提醒环境监管部门和广大社会公众,亟需对上市公司环境信息披露进行有力监管。本文试从环境保护监管部门的角度论述目前法律法规对上市公司环境信息披露在披露内容和披露方式上的不足和改进建议。期望能引起环境保护部门和上市公司相关部门的注意,从而推动上市公司环境信息披露制度的不断完善。

Research on Environmental Information Disclosure Law of Listed Companies——From Monitoring Perspective of Environmental Protection Authorities

With the establishment of environmental information disclosure system and the awakening of public right to know,demands for disclosing environment information increased.Not only the government need to disclose environmental information based on its environmental supervision and management functions,but also the enterprises need to release their environmental impacts according to law.As enterprise with special status,the listed companies are important in the environmental information disclosure process.The frequent occurrence of environmental pollution incidents of listed companies in recent years reminded environmental protection departments and the general public that environmental information disclosure system of listed companies need to be monitored more effectively.This paper discusses the shortcomings of current regulatory laws and regulations from the view of environmental supervision authorities with a view to arouse the attention of environmental protection departments and relevant departments of listed companies so as to improve the information disclosure system.